BEONIT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEONIT
Largest movements
- Receivables within one year -€21,740
down €21,740 (-54.1%), from €40,214 to €18,474
of which Trade receivables: -€21,740
- Financial fixed assets +€15,000
new in 2025: €15,000
- Deferred charges and accrued income -€3,503
down €3,503 (-85.2%), from €4,111 to €609
- Tangible fixed assets -€1,742
down €1,742 (-8.9%), from €19,585 to €17,843
of which Furniture and vehicles: -€2,754
- Cash +€1,727
up €1,727 (+2.0%), from €87,269 to €88,995
mainly Receivables within one year (+€21,740) and Other debts (+€10,522)
- Profit (loss) carried forward -€14,840
down €14,840 (-75.8%), from -€19,566 to -€34,406
- Other debts +€10,522
up €10,522 (+8.5%), from €124,518 to €135,040
- Trade debts -€5,889
down €5,889 (-80.3%), from €7,332 to €1,443
- Financial charges +€22,085
up €22,085 (+40.3%), from €54,843 to €76,928
- Gross operating margin +€7,112
up €7,112 (+11.1%), from €63,841 to €70,953
- Other operating charges +€1,585
up €1,585 (+100.8%), from €1,572 to €3,157
- Depreciation -€926
down €926 (-13.7%), from €6,754 to €5,828
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,179 | €140,921 | -€10,258 | -6.8% |
| Fixed assets | 21/28 | €19,585 | €32,843 | +€13,258 | +67.7% |
| Tangible fixed assets | 22/27 | €19,585 | €17,843 | -€1,742 | -8.9% |
| Furniture and vehicles | 24 | €19,224 | €16,470 | -€2,754 | -14.3% |
| Other tangible fixed assets | 26 | €360 | €1,373 | +€1,013 | +281.0% |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €131,594 | €108,078 | -€23,516 | -17.9% |
| Amounts receivable within one year | 40/41 | €40,214 | €18,474 | -€21,740 | -54.1% |
| Trade receivables | 40 | €39,889 | €18,149 | -€21,740 | -54.5% |
| Other amounts receivable | 41 | €326 | €326 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,269 | €88,995 | +€1,727 | +2.0% |
| Deferred charges and accrued income | 490/1 | €4,111 | €609 | -€3,503 | -85.2% |
| Total equity and liabilities | 10/49 | €151,179 | €140,921 | -€10,258 | -6.8% |
| Equity | 10/15 | €10,785 | -€4,055 | -€14,840 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,759 | €11,759 | = | 0.0% |
| Distributable reserves | 133 | €11,759 | €11,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,566 | -€34,406 | -€14,840 | -75.8% |
| Amounts payable | 17/49 | €140,394 | €144,976 | +€4,582 | +3.3% |
| Amounts payable within one year | 42/48 | €140,394 | €144,976 | +€4,582 | +3.3% |
| Trade debts | 44 | €7,332 | €1,443 | -€5,889 | -80.3% |
| Suppliers | 440/4 | €7,332 | €1,443 | -€5,889 | -80.3% |
| Taxes, remuneration and social security | 45 | €8,543 | €8,493 | -€50 | -0.6% |
| Taxes | 450/3 | €8,543 | €8,493 | -€50 | -0.6% |
| Other amounts payable | 47/48 | €124,518 | €135,040 | +€10,522 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,754 | €5,828 | -€926 | -13.7% |
| Other operating charges | 640/8 | €1,572 | €3,157 | +€1,585 | +100.8% |
| Gross operating margin | 9900 | €63,841 | €70,953 | +€7,112 | +11.1% |
| Operating profit (loss) | 9901 | €55,515 | €61,968 | +€6,453 | +11.6% |
| Financial income | 75/76B | €251 | €337 | +€86 | +34.2% |
| Recurring financial income | 75 | €251 | €337 | +€86 | +34.2% |
| Financial charges | 65/66B | €54,843 | €76,928 | +€22,085 | +40.3% |
| Recurring financial charges | 65 | €54,843 | €76,928 | +€22,085 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €924 | -€14,623 | -€15,546 | |
| Income taxes | 67/77 | -€449 | €217 | +€666 | |
| Profit (loss) for the period | 9904 | €1,373 | -€14,840 | -€16,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,373 | -€14,840 | -€16,213 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.